Jessica M. Cameron

Chapman Tripp

Senior Solicitor

Auckland

New Zealand

SCHOLARLY PAPERS

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Scholarly Papers (1)

1.

The Test for Tax Avoidance in New Zealand: A Judicial Sea-Change

New Zealand Business Law Quarterly, Vol. 16, pp. 440-460, 2010
Number of pages: 21 Posted: 16 Jun 2010 Last Revised: 23 Oct 2010
Craig Elliffe and Jessica M. Cameron
University of Auckland - Faculty of Law and Chapman Tripp
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Abstract:

New Zealand tax avoidance, Supreme Court, Ben Nevis, Glenharrow, Westpac, BNZ, Penny and Hooper, section BG1, Parliamentary Contemplation